Commissioner Of Income Tax vs United Trading & Construction Co.

Authority: Supreme Court Date: 1995-09-20 Section: 68 Acts: Income Tax Act 1961, Finance (No. 2) Act 1965 Result: Revenue Citation: (2001) 166 CTR (SC) 397 : (2001) 247 ITR 819 (SC) : (2002) 124 TAXMAN 493 Justices: B.P. Jeevan Reddy & S.B. Majmudar, JJ. Appeal No: Civil Appeal No. 787 of 1977
Whether cash credit explained by creditor's disclosure under Finance (No. 2) Act 1965 Section 24 immunity extends to assessee's assessment under Section 68 of Income Tax Act 1961 --- Held No

šŸ”’ Direct Access Blocked

For your security and to prevent unauthorized automated access, individual judgment links cannot be opened directly. Please access this content via Google Search or the TaxPundit Search Portal.

AI Deep Dive
0/5 selected

Membership Required

Unlock official PDFs for all landmark cases.

JOIN NOW āž”
Shopping Cart